To avoid court factional struggles, County Magistrate Chen Xian pretends to be poor for five years, yet builds the border town into a prosperous major hub. One hundred and eight memorial reports crying poverty lure the Empress into conducting a micro-private inspection of corruption, and he actually treats the Empress as a fat sheep, collecting money everywhere. As the ironclad evidence of corruption reverses one after another, he even uses eight hundred garrison troops to wisely repel a hundred thousand strong army. From wanting to execute him immediately to resolving to summon him back to court, the Empress still expects the allocation funds to arrive, continuing to be a carefree county magistrate.